1989 (7) TMI 319

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.... 7(1)(b) of the West Bengal Taxation Tribunal Act. The applicant had prayed before the Commercial Taxes Tribunal for making a reference on several points as far back as July 10, 1981. The application was rejected by an order dated January 1, 1988, and communicated to the applicant by a notice sent on April 4, 1989. The applicant's case is that he received the notice on April 21, 1989. The further ....

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.... by filing an affidavit-in-opposition or in course of submissions made on behalf of the respondent. Mr. Majumdar, however, contended that there is no jurisdiction in this Tribunal to extend the period of limitation and has drawn our attention to the provision of sections 20 and 21 of the Bengal Finance (Sales Tax) Act, 1941. Under section 21, the period of limitation prescribed is 60 days or su....

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....cal law. It follows, therefore, that section 21(2) does not expressly exclude the application of the section 5 of the Limitation Act although it may perhaps be contended that the application is by implication excluded. But since the specific provision of section 29 of the Limitation Act did not expressly exclude local or special law, section 5 would be attracted, we are not inclined to throw out t....